Try,
In B20, copied across and down :
=INDEX($B$5:$Q$7,MATCH($A20,$A$5:$A$7,0),IF((A$16="Govt Rate")+(B$16="Govt Rate"),(B$18="Amount")+1,MATCH(IF(B$17>0,B$17,A$17),$B$2:$P$2,0)+(B$18="Amount")))
In C23, copied across :
=IF(C18="Amount",SUM(C20:C22),"")
Regards
Bosco
sir please help to find firm name like kamal, param, etc